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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 49201 - 49225 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200633011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/18/2006 |
| 200633011 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 08/18/2006 |
| 200633010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/18/2006 |
| 200633009 | 691.00-00 | Recipients of Income in Respect of Decedents | 08/18/2006 |
| 200633008 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/18/2006 |
| 200633007 | 9100.22-00 | Other | 08/18/2006 |
| 200633007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/18/2006 |
| 200633006 | 911.11-01 | Timely filed returns | 08/18/2006 |
| 200633006 | 9100.19-00 | Extension of Time For Filing Return | 08/18/2006 |
| 200633005 | 1362.01-03 | Late Elections | 08/18/2006 |
| 200633004 | 1361.00-00 | Definitions | 08/18/2006 |
| 200633003 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633002 | 2601.03-01 | Irrevocable Trusts | 08/18/2006 |
| 200633001 | 9100.22-00 | Other | 08/18/2006 |
| 200632017 | 168.24-01 | Normalization Rules | 08/11/2006 |
| 200632016 | 7701.00-00 | Definitions | 08/11/2006 |
| 200632015 | 61.09-01 | Claim of Right | 08/11/2006 |
| 200632014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/11/2006 |
| 200632014 | 355.02-00 | Non Pro Rata Distributions, etc. | 08/11/2006 |
| 200632014 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/11/2006 |
| 200632014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/11/2006 |
| 200632013 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 08/11/2006 |
| 200632012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/11/2006 |
| 200632011 | 168.24-01 | Normalization Rules | 08/11/2006 |
| 200632010 | 168.24-01 | Normalization Rules | 08/11/2006 |
